FRS 102 - Introduction


Cost for BPP PD Members: £435 + VAT 6 CPD Hours
(£624.00 + VAT for non BPP PD Members Click Here for details of our membership scheme).


This course will benefit those who have very little or no experience of FRS 102 and who are in need of a basic understanding of the differences between FRS 102 and 'old' UK GAAP.

Course content

'Old' UK GAAP was replaced by FRS 102 for periods starting on or after 1 January 2015. FRS 102 is the UK's adaptation of the IASB's IFRS for SMEs, designed to be used by small and medium sized entities (SMEs) for whom adoption of full IFRS, with its detailed implementation guidance and vast array of disclosures, is a burden.

This course will update you with the main requirements of FRS 102 and the significant areas in which it differs from the 'old' UK GAAP requirements. It provides practical examples and illustrations throughout to demonstrate the key accounting treatments under FRS 102.

Learning outcomes include obtaining a greater understanding of:

  • Which entities can use FRS 102.
  • Where the significant differences lie.
  • Procedures for adopting FRS 102 for the first time.
  • What disclosures are required.

"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

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